112-month period, meaning of12-month threshold1969 (VCLT)444C of IITA196166-month thresholdAAAR's ruling, binding effect ofAAR, application toAAR, powers ofabuse or misuse (GAAR)abusive versus immoral transactionsacceptance testaccess restrictionaccounting entriesaccounting methodaccounting standard 11accredition serviceaccrual of income (timing)activation chargesactive incomeactive versus passive incomeactivities intrinsically connected with saleactivity thresholdadministrative lawadvance paymentadvance taxadvertisement concessionaireadvertisement representativeadvertisement timeadvertisementsadvertising feeadvertising, marketing and promotion (AMP) expensesadvisory servicesadvisory services (non-technical)affiliate feeaffiliation feeafter sales serviceagency relationshipagentagent versus contractoraggregate approachaggregate approach (for construction PE)aggregate approach for service PEair freightair transportaircraftalienationallocation of taxing rightalloyamalgamationambulatory approachamendment feesamendment to agreementancillary and subsidiary to royaltiesanimation filmsannuityanti-avoidance ruleanti-fragmentation rulesapartmentAPI and formulation serviceapplicability of tax treatyappraisal feesarbitration awardarchitectural servicesarm’s length rulearrangementarranger's feeArt. 3(2) of OECD MCArt. 4(3)Art. 5(1) versus Art. 5(3)Art. 5(1) versus Art. 5(5)Art. 5(3) versus Art. 12Art. 5(3) versus Art. 5(2)Art. 7 basic rule (first principle)artificially inflated share priceartist's incomeartist companyartist, meaning ofartistic thresholdartists and sportsmenassemblyassets of PEassignmentassociated enterprise, meaning ofassociated PEassociation of personsattribution of incomeaudit feesauditor's certificateauthority to conclude contractsauthorized OECD approach (AOA)automatic approval routeautomatic equipmentautonomous interpretationauxiliary activitiesauxiliary activities - meaning ofavoidance transactionaway gamesBback-to-back loansback-to-back transactionsback-up copiesback office servicesbalanced score cardbandwidth chargesbankbank accountbank chargesbank depositbank statementsbankingbareboat charterbareboat charter cum demisebargebase erosionbeneficial ownershipbeneficial ownership - implicitly applied despite absence of clause in the treatybeneficial ownership - relevance of decision-making powerbeneficial ownership - third-country treaty entitlementbeneficial ownership - versus recipient of incomebeneficial ownership – clause absent in treatybeneficial ownership – implicitly applied despite absence of clause in the treatybeneficial ownership – relevance of riskBEPSbills of exchangebinding effect of court decisionsbinding value of ITAT decisionsbioanalytical servicesblocked bank accountblue printboard meetingsboard of directorsbody of personsbondsbonus sharesbook profitbooks of accountbranch officebranch profit taxbranch profits taxbranch, meaning ofbrandbright line testbroadcast reproduction rightbroadcast reproduction right versus copyrightbroadcasting rightbroadcasting servicebrokerbrought-forward lossesbulk SMS servicebulk text message servicesburden of proofbusinessbusiness connectionbusiness incomebusiness lossbusiness profitbusiness profitsbusiness profits article in tax treaty - applicability ofbusiness profits, meaning ofCcalendar yearcalibration servicecall optioncancellation feecapital assetcapital gaincapital gainscapital gains versus dividendscapital losscapital property step-up strategycapital receiptcapital taxcash discountcash pooling arrangementcash profitcasual shippingCBDT circularCBDT Circular 3 of 2022CBDT Circular dated 13 April 2000CBDT circular dated 30 March 1994CBDT circular No. 22 of 1944CBDT circular No. 65CBDT Circular No. 789CBDT circular No. 794 dated 9 August 2000CBDT Circular of 23 July 1969cellular corporate structurecenter of vital interestscertification feecesscessation of rightchange roomscharging sectioncharter handling servicescharterer, meaning ofchoice principleCIF basis (carriage, insurance, and freight basis of contracts)claims in course of assessment proceedingsclarificatory amendmentclarificatory versus substantive amendmentclass action suitclassification conflictclient’s officeclinical trialclosely related enterprisecloser – meaning ofclosure of PE - income received subsequentlycloud computingcoastal trafficcode sharingcold storagecollection agentcollective investment incomecollective investment vehiclecolorable devicecommencement of construction PEcommencement of PEcommercial expediencycommercial experiencecommercial informationcommercial rightcommercial servicescommissioncommission agentCommissionaire arrangementcommitment feescommittee pool chargescommon directorcommunication costcommunication servicecompany lawcomparablescompensation for losscomposite contractscompulsory convertible debenturescomputation methodscomputation of incomecomputation servicecomputer hardwarecomputer programmecomputer servercomputerized reservation system (CRS)computersconditional saleconduit - meaning ofconduit arrangementconduit companyconference feeconfidentiality clauseconflicting court decisionsconflicting high court decisionsconnected activitiesconnection chargesconsignment salesconsortiumconstitution of India - Art. 141constitutional validityconstruction activitiesconstruction PEconstruction projectconstructive deliveryconsultancy servicesconsultantcontainer hire buisnesscontainerscontemporaneous expositioncontextcontext otherwise requirescontextual approachcontextual interpretationcontinental shelfcontingent liabilitycontract datecontract manufacturercontract researchcontract signing datecontract signing placecontractor versus agentcontracts, sale ofcontrol and dominioncontrol and dominion over the project sitecontrol and managementcontrolling interestconversion of legal entity formconvertible bondscoordination activitiescopyrightcopyright infringementcopyright versus copyrighted productcopyrighted productcore activitiescorporate finance chargescorporate guaranteecorporate restructuringcorporate rightscorporate veilcost sharing arrangementcourier companiescourier servicecredit rating servicecricket eventcross-fall breach clausecruisecum-interest purchase of securitiescurrency conversioncurrency losscurrency translationcustodiancustom research servicecustom softwarecustomary formulacustomary international lawcustomary methodcustomized servicescustoms clearance servicecustoms dutyDdamagesDAPEdatadata centerdata management servicedata preparation feedata processing feedata storagedatabasedatabase feedebt-fundingdebt claimdebt collection servicedebt equity ratiodebt versus equitydecision-making by parent companydeductibility non-discriminationdeemed distribution taxdeemed dividenddeemed incomedeemed liquidationdeemed permanent establishmentdeemed residence (under domestic tax law)deemed royaltydelayed payment chargesdelegated legislationdemurragedependent agency PEdependent agency PE versus fixed place PEdependent agentdependent personal servicesdepositdepreciationdepreciation at full-year ratedeputationdeputation costderivative transactionsdesigning activitiesdesigning servicesdesignsdesigns - project specificdevelopment and transfer of technical plan or designdiamond grading servicedigital economydigitisation servicesdiminishing revenuedirect expensesdirect methoddirect PEdirect salesdirectly or indirectlydirectordirector’s feesdiscountdiscounting chargesdiscrimination based on nationalitydiscrimination based on residential statusdisguised PEdismantling of machinerydisposal testdistribution arrangementdistribution facilitydistribution feedistribution incomedistributordiversion of income by overriding titlediverted profits taxdividend – cash compensation fordividend couponsdividend distribution tax (DDT)dividend incomedividend strippingdividend versus interestdividendsdividends versus capital gainsdiving vesseldivisible contractsdoctrine ofdoctrine of first saledocument scanning servicedocumentary evidencedocumentation feedocumentation requirementsdomain namedomestic tax law versus treatydominant purposedouble non-taxationdoubly taxed incomedrawingsdredgerdredgingdressing roomsdrilling vesseldry dock servicedry leasedual employmentdual residencedualistic doctrineduration less than 6 monthsduration of stay in Indiaduration testduration test for construction PEduration test for service PEdynamic approachEE-commercee-learning platformeconomic connectioneconomic dependenceeconomic employereconomic employmenteconomic independenceeconomic interest grouping (EIG)economically and geographically coherent wholeeditorial activitieseducation cesseducational institutioneffective connection with PEeffective control and managementeffectively connected to permanent establishmenteffectively connected with a PEejusdem generiselimination of double taxationembedded softwareemployee secondmentemployee’s home officeemployer-employee relationshipemployment costemployment incomeend of PEengineering activitiesengineering servicesEngineering, Procurement, and Commissioning (EPC) projectsenterpriseenterprise – single versus multipleenterprise, meaning ofentertainersentertainment expensesentity approachentry into forceEPC projectsequalisation levyequipmentequipment leaseequipment PEequipment royaltyestoppelEU Parent Subsidiary Directiveexcess credit periodexchange of informationexchange rateexchange traded derivative contractsexchange, meaning ofexclusive agentexclusive economic zoneexclusive useexempt incomeexemption methodexit taxexpatriatesexpense borne by Indian entityexpense deductionexpense deduction limitation/ restrictionexpense reimbursementexplanatory notesexploration for and extraction of mineral oilexternal commercial borrowingexternal costextinguishment, meaning ofextra-territorial taxationFfactoryfactory acceptance testfeasibility studyfee sharing arrangementfeeder chargesfeeder vesselfees for included servicesfees for technical servicesfees for technical services, of technical nature?FIIfilm distributionfilmsfinance leasefinancial institutional investorFIPBfiscal domicilefiscal yearfiscally transparent entityfixed basefixed place of businessfixed place permanent establishmentflow-through dividendsFOB supplyfolk musicforbearanceforeign agentforeign associated enterprise as tested partyforeign currency convertible bonds (FCCBs)foreign currency denominated loanforeign exchange fluctuationforeign exchange lossforeign government, tax liability in host countryforeign institutional investorforeign judicial precedentsforeign tax creditforeign trustForm 67form over substanceform versus substanceformalistic legal systemFormula One decision distinguishedFormula One decision misappliedforward exchange contractfractured base of total costfranchise arrangementfraus legisFrench SCIfringe benefit taxfront-end feesFTSFTS exclusionFTS provision absent in tax treatyfull foreign tax creditfunctionality testfuture copyrightfuture lossGGAAPGAAR – thresholdgeneral and administrative expenseGeneral Anti Avoidance Rules (GAAR)General Clauses Act, 1897general definitionsgeneral services agreement (GSA)general versus specific provisionsgeneric informationgeographic linkgeographical testgeophysical surveyglobal depository receipts (GDRs)golf clubsgood faithgoodsgoodwillgovernment approvalgovernment departmentgovernment guaranteegovernment remuneration and pensiongovernment servicegratuitygross active business incomegross incomegross versus net incomeground handling servicesgroup statusgroup taxationgrouting activitiesguarantee commissionguarantee feeHhabitual abodehabitual exercise of authority to conclude contractshead office expenseshelicopterhire chargeshire purchaseholding companyholiday homehome – meaning ofhome officehotelhotel management serviceshotel roomhubbing arrangementhuman elementhuman interventionhuman involvementhydraulic fracturing treatmenthypo taxIICT infrastructureidle period (expense deduction)image rightsimmigrationimmovable propertyimmovable property companyimmovable property incomeimplementation of parent company's planimplementation serviceimplied agencyimplied authorityimplied expense deductionimpossibility, doctrine ofin respect of - meaning ofincentiveincluded servicesincome - gross versus netincome arising in a contracting stateincome attributionincome attribution to PEincome characterizationincome deemed to arise in Indiaincome from immovable propertyincome inextricably and essentially linked to sale of propertyincome tax refundincome, meaning ofindependent agentindependent enterprise hypothesisindependent personal serviceindependent personal services - duration testindependent personal services versus FTSindexation benefitIndia, scope of the termindirect expensesindirect income attribution to PEindirect methodindirect PEindirect serviceindirect shareholdingindirect transferindirectly attributable to PEindustrial designing serviceindustrial equipmentindustrial or commercial activityindustrial or commercial profitsindustrial trialindustrial, commercial or scientific (ICS) equipmentindustrial, commercial or scientific (ICS) experienceindustrials (industry classification)information collection activityinformation in public domaininfrastructure serviceinland haulage chargesinland transportationinspection servicesinstallation of machinesinstallation or structure for exploration of natural resourcesinstallation PEinstallation projectinstallation servicesinsurance agentinsurance brokerageinsurance claiminsurance companyintangible business connectionintangible propertyintangible property, situs ofintent of contracting statesintent of parties to contractinterconnect usage chargesintercorporate lossesinterestinterest deductioninterest free loaninterest incomeinterest income - source ruleinterest on income-tax refundinterest on tax refundinterest versus dividendinternal comparablesinternal costinternal instructionsinternational hiring out of labourinternational private lease circuitinternational trafficinternational traffic - ancillary activitiesinternational traffic – incidental activitiesinternational traffic, activities incidental tointernational transaction - meaning ofInternetInternet advertisinginterpretation principlesinterruption in construction activitiesintra-entity transactionsintragroup servicesintranetinventory transferinvestment banking serviceinvestment holding companyinvestment propertyinvestment trustISO certificationIT infrastructureIT support servicesJjoint biddingjoint venturejoint venture partner searchjouissance rightsjournalistjudgment debtjudicial reviewjurisdictional defectKknow-howknow-how, outright transferknow-how, situs ofknow how, use ofknowledge pool chargesknowledge process outsourcing (KPO)Llaboratory expenseslaboratory testingland - purchase/ sale transactionslaw firmlaw of limitationlead managerleaselease linelease of dredgerlease of equipmentlease rentallegal consultancy serviceslegal fictionlegal independencelegal servicesletter box companyletter box company;letter of creditletter of intentliability in tortliable to taxliaison officeliaisoning servicesliberal interpretationLIBORlicenselicense feeslicensing arrangement, ancillary or subsidiary tolien over employmentlife insurancelimitation of benefits (LOB)limitation of benefits (LOB) - clause absent in treatylimitation of relieflimited force of attraction rulelimited liability partnershipline-haul activitiesLinkedIn profileliquidation of companyliteral interpretationliterary worklive broadcastingLLCloading - unloading serviceloanlocation testlogistic serviceslogolossloss-making companiesloss-making companies - persistentlyloss carry forwardloss set-offLuxembourg FCPLuxembourg SICAVLuxembourg subscription taxMmailing addressmain purposemaintenance feesmaintenance servicesmake availablemake available requirementmake available requirement in case of managerial servicesman daysmanagement chargesmanagement feemanagement servicesmanagement support servicesmanagement, meaning ofmanagerial servicesmanpower servicesmanufactured vs. non-manufactured goodsmapsmarket researchmarket standmarket survey servicesmarketing activitiesmarketing and reservation contributionmarketing support servicesmay be taxed - meaning ofmembership feesmercantile system of accountingmergerminimum alternate tax (MAT)minimum required capitalmining projectsmining royaltyminor activitiesMIS servicesmiscellaneous applicationmixed methodmobilization feesmodelmoderation servicesmodified location testmost favored nation (MFN) clausemotivemoving vesselmultilateral instrument (MLI)multiple gross-upmultiple principalsmusic rightsmutual agreement procedure (MAP)mutual fundsmutuality principleNname lendernational, scope of the termnationality criterion (Art. 4)nationality non-discriminationnatural resources PEnavigation studiesnegative covenantnegotiated settlementnet incomeNet Margin Methodnet of tax arrangementnet worth taxnews servicenexus (residence criterion)nomenclaturenominee – meaning ofnon-compete feenon-discriminationnon-obstante clausenon-pari passu sharesnon-patentable informationnon-profit associationnon-solicitation feenostro accountNotification No. 91 of 2008notional capitalnotional expensesnotional incomenotional interestnotional rentOobiter dictumobject and purpose of tax treatyobject and purpose of treatyobservations on OECD commentaryoccasional visitsOECD CommentaryOECD ModelOECD Model Conventionofficeoffshore activitiesoffshore contractoffshore incomeoffshore remunerationoffshore servicesoffshore supplyoffshore trustoil and gas industryoil and gas pipelineoil and gas projectoil and gas welloil exploration/ extraction projectonline advertisingonline coursesonshore contractonshore servicesonshore suppliesonsite versus offsite servicesoperating costoperating incomeoperation of ships, meaning ofoperations outside Indiaorder procurement serviceordinary course of businessordinary credit methodordinary meaningother incomeoutsourcing arrangementsoverhauling servicePpacta sunt servanda (the good faith principle)paid-up capitalpaid – deemedpaid – meaning ofpaper companypartner’s incomepartner’s interest incomepartnershippass-through itemspassive incomepassive investmentpatentpatented productpayment agentPE's closurePE exclusion provisionsPE illustrationsPE non-discriminationpenal interestpenaltypensionpension fundpension incomeper incurium decisionsperformance guaranteepermanent account number (PAN)permanent establishmentpermanent homepermanent, meaning ofperquisitespersonpersonal connectionpersonal scopepersonal servicepersonal versus economic relationspersons coveredphotocopiespilot training serviceplace of businessplace of effective managementplace of incorporationplace of managementplanning and supervision activitiespolicy considerationspool arrangementpooling arrangementportalpossession – meaning ofpower of attorneypower projectpowers of TPOpre-ordained arrangementpre-PE activitiespreamblepreference sharespremium fraction methodPremium Fraction Methodpreparatory activities for construction PEpreparatory activity, meaning ofpreparatory or auxiliary activitiespresumptive taxationprevious (financial) yearprincipal purposeprincipal purpose test (PPT)principal to principal arrangementsprincipal to principal transactionsprinciple of common interpretationprinciple of natural justiceprinciple of parityprinciple of reciprocityprinciple of spatial delimitationprinciple of territorial nexusprinting serviceprivity of contractprocedural aspectsprocedural requirementsprocessprocurement activitiesprocurement servicesproduct, purchase consideration forproduction sharing contractprofession - meaning ofprofessional feesprofessional servicesprofit motiveprofit participation loanprofit participation loansprofit split methodprofits attributable to permanent establishmentprojectproject management servicesproject officeproject reportpromissory estoppelproposed dividendprotocol to tax treatyprovincial taxprovision for bad and doubtful debtsprovision for future lossesprovision of personnelprovision of skilled workersprovisopublic international lawpublic relations servicespublishing newspapers and periodicalspurchase activitiespurchase of goodspurchasing activitypurposive interpretationput optionQquality controlquestion of factquestion of lawRradio artistratio decidendiraw informationRBI approvalre-insurancereal estate investment trust (REIT)real incomereassessment proceedingsreceipt basis of taxationreceived – meaning ofreciprocity, principle ofrecruitment serviceredemption of sharesreduction of share capitalreferral feerefinancing transactionrefund of excess withholding taxreinsurancerelated party transactions filterrelated party transactions filter at 15%relation between Art. 5(1) and Art. 5(2)relinquishmentremittance (subsequent) of incomeremittance basis of taxationremotely operated vehiclesremunerationrental incomerental propertyrenvoi clausereorganizationrepairs and maintenance servicesrepairs periodrepairs servicesrepresentativerepresentative assesseerepresentative officeresearch activitiesresearch and development cessresearch serviceresellerreservation servicesreservations on OECD modelreserves and surplusresidenceresidence - factual criteriaresidence - formal criteriaresidence - legal seat ruleresidence - place of incorporation testresidence - sufficient substantive economic connectionresidence country taxationresidence permitresidence state ruleresidentresidential propertyrestoration activitiesrestrictive covenantsretroactive amendment to domestic tax lawretroactive amendment to treatyrevenue – meaning ofrevenue sharing arrangementrevenue split between HO and PErevenue v/s profitreverse charge mechanismrevision of assessmentrevocable transferrevocable trustrigriskrisk – meaning ofrisk adjustmentroaming servicerollover reliefroutine servicesroyaltyroyalty-free arrangement, transaction, etc.royalty - for manufacturing versus use of technologyroyalty - lump sum amountroyalty – taxability on receipt basisroyalty exclusionroyalty incomeroyalty provision absent in tax treatyroyalty versus capital gainsroyalty, statutory protection of IP right unnecessaryrubber plantationRule 10Rule 115rule of consistencySs corporationsafe harbour rulesalary incomesale of PEsale of sharesale of stocksale, meaning ofsales agentsales commissionsales support servicesatellite communication servicessatellite feesatellite up-linkingscheme (GAAR)scientific worksearch enginesearch engine optimization (SEO) serviceseasonal activitiesSec. 10A of IITA1961Sec. 115AD of the IITA1961Sec. 115JA of IITA1961Sec. 14A of IITA1961Sec. 172 of IITA1961Sec. 195A of IITA1961Sec. 2(47) of IITA1961Sec. 206AA of IITA1961Sec. 263 of IITA1961Sec. 264 of IITA1961Sec. 28(iv) of IITA1961Sec. 42 of IITA1961Sec. 43B of IITA1961Sec. 44B of IITA1961Sec. 44BB of IITA1961Sec. 44BBA of IITA1961Sec. 44BBB of IITA1961Sec. 44C of IITA1961Sec. 44D of IITA1961Sec. 44DA of IITA1961Sec. 90(2)Sec. 91 of IITA1961Sec. 94B of IITA1961secret formulasecret informationsecret processsecurity depositsecurity screening servicesseismic data processingseismic surveyseparate entity principleseries of transactions (GAAR)service PEservice PE versus FTSservice taxset-offsetting up of businessshadow companysham transactionshare buybackshare certificateshare purchase agreementshared servicesshareholder – scope of the termshareholder activityshares buy-backshares of Indian companiesshell companyShipshippingshipping agentshipping and air transportshipping incomeshort-term accommodationshrink-wrap softwareSICAV (Luxembourg)significant economic presence (SEP)simulation techniquesitussitus of debtsitus of incomesitus of shares of Indian companiesslot charterslot feessocial media monitoring servicesocial security contributionsoftwaresoftware - integral part of shipping operationssoftware and hardware solutionssoftware development servicesoftware industrysoftware installation servicessoftware maintenance servicesoftware upgradesolar dayssoliciting advertisementssorting activitysource codesource country domestic tax law restrictionssource of incomesource of receiptsource rulesourcing servicessovereign immunityspecial articlespecial leave petitionspecial purpose vehicle (SPV)specialized servicesspecific anti-avoidance rule (SAAR)specific servicesspeculative incomesplit approachsplit contracts (construction PE)sponsorship feesports associationsports eventssports journalistsports teamssportsmenstand-alone approach (for construction PE)stand-alone approach (for service PE)standard costingstandard facilitystandard operating procedure (SOP)standard productstandby chargesstandby period (depreciation)stare decisis, doctrine ofstart-up servicesstart of PEstate taxstatic interpretation approachstay of tax demandstep-in-aid servicesstewardship activitiesstock lendingstock optionsstoragestorage facilitystraight line method (SLM) of depreciationstrategic consulting servicesstrict interpretationsub-contractsub-contractorsub-leasesubcontractorsubject to taxsubject to tax at zero ratesubject to tax requirementsubmarine cablesubscription feesubsidiary non-discriminationsubsidiary PEsubstantial equipmentsubstantial valuesubstantive amendmentsubstantive legal systemsubstantive versus machinery provisionssuperannuationsupervision activitysupervision PEsupervision servicessuppliers’ creditsupply chainsupply, meaning ofsupport servicessurchargesurvey servicessurveyor's feeswapTtax abatementtax advantage (GAAR)tax avoidancetax benefittax driven transactionstax equalizationtax havenstax holidaytax losstax on taxtax perquisitetax planningtax ratetax residence certificate (TRC)tax sparingtax yeartax, scope of the termtaxable unittaxes covered (Art. 2)teaching in or by educational institutionsteaching, scope of the termtechnical assistance feetechnical collaborationtechnical documentationtechnical handling servicestechnical plantechnical servicestechnicians' site visitstechnology transfertelecast rightstelecommunication linetelevision rightstelevision signaltemporary suspension of activitiestenancy rightterm, meaning oftermination clausetermination of construction PEterritorial nexustested partytesting servicestextual approachtextual interpretationtheaterthermal plantsthin capitalizationthreshold less than 6 monthstie-breaker rulestie-breaker rules - sequential applicationtime charterTNMMtotal return swapTPO's order, scope oftrade fairtrade secretstrademarktraining servicestramp shippingtransaction recharacterizationtransactional net margin method (TNMM)transfer of intellectual property rightstransfer of propertytransfer of shares between non-residentstransfer of titletransfer pricingtransfer pricing adjustmenttransfer pricing principlestransfer pricing regulations - applicability oftransfer pricing rules - scope oftransfer pricing studytransfer, meaning oftranslucent entitytransmission of sharestransparent entitytransponder feetravel coststreasury billstreaty applicabilitytreaty dodgingtreaty entitlementtreaty interpretationtreaty overridetreaty shoppingtreaty version (treaty in multiple languages)treaty versus domestic tax lawtrusttug boatsturnkey contractturnkey projectsturnover filter - upper limitturnover filter at 10 timesUUCI taxunaudited financial statementsundefined treaty termsunderlying tax creditunderwriting commissionundisclosed incomeunexplained incomeunilateral amendment to tax treatyunilateral explanations to tax treatiesunilateral tax creditunit trustuplink and downlink of datauploading servicesusance interestuse of datause of equipmentuser manualsusufruct arrangementVvacation periodvaluation reportvalue-added servicesvalue added servicevariable interestvariable interest loansVCLT Art. 26VCLT Art. 27VCLT Art. 31VCLT Art. 32VCLT Art. 33vesselvessel costVienna Convention on Law of Treaties (VCLT)virtual business connectionvirtual projectionvoyage charterWwarehousewarrantywarranty expenseswarranty servicesweb hosting servicewebsitewet leasewet lease rentalswholly-owned subsidiarywholly or almost whollywide area network (WAN)windfall gainwine stockwithholding taxwithout prejudice basis (submissions)work tableswork, copyright inworking capital adjustmentworks contractwrit against AAR's rulingswrit petitionwriting deskwritten-down value (WDV) method of depreciation
